Circular No. 179/2011/TT-BTC guides the handling of goods abandoned, lost, mistaken, or overdue for customs declaration at seaports without anyone claiming them as stipulated in Article 45 of the Customs Law and other unclaimed goods.

CIRCULAR

Guidelines for handling abandoned, lost, misdirected goods, and goods exceeding the customs declaration deadline at seaports as stipulated in Article 45 of the Customs Law and other unclaimed goods

Pursuant to Article 45 of the Customs Law and other unclaimed goods

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Pursuant to the Law on Customs No. 29/2001/QH10 dated June 29, 2001 and the Law No. 42/2005/QH11 dated June 14, 2005 amending and supplementing certain articles of the Law on Customs; Pursuant to the Government Decree No. 154/2005/NĐ-CP dated December 15, 2005 detailing certain provisions of the Law on Customs regarding customs procedures, customs inspection, and supervision;

BASED ON Decree No. 97/2007/ND-CP dated June 7, 2007 of the Government on administrative penalties and enforcement of administrative decisions in the field of customs;

BASED ON Decree No. 18/2009/ND-CP dated February 18, 2009 of the Government amending and supplementing certain articles of Decree No. 97/2007/ND-CP dated June 7, 2007 of the Government on administrative violations and enforcement of administrative decisions in the field of customs;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

After reaching consensus with the Ministry of Transport, the Ministry of Finance provides guidelines for handling abandoned, lost, misdirected goods, and goods exceeding the customs declaration deadline at seaports as stipulated in Article 45 of the Customs Law and other unclaimed goods as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular guides the procedures for handling abandoned, lost, misdirected goods, and goods exceeding the customs declaration deadline that have not been claimed according to Article 45 of the Customs Law and goods collected by warehouse and yard operating enterprises during loading and unloading operations; imported goods outside bills of lading and manifests without claimants (hereinafter referred to as surplus goods) stored at seaports.

2. Surplus goods at international river ports, inland container depots (ICD), and container freight stations (CFS) shall also be handled similarly in accordance with the guidelines set forth in this Circular.

3. This Circular does not apply to the following cases:

a) Goods held by sea carriers at Vietnamese seaports (implemented pursuant to Decree No. 46/2006/ND-CP dated May 16, 2006 of the Government);

b) Unclaimed mail, postal items (implemented pursuant to Joint Circular No. 03/2004/TTLT-BBCVT-BTC dated November 29, 2004 of the Ministry of Posts and Telecommunications - Ministry of Finance);

c) Unclaimed surplus goods and personal property at Vietnamese airports (implemented pursuant to Circular No. 33/2004/TT-BTC dated April 15, 2004 of the Ministry of Finance);

d) Surplus goods in bonded warehouses (implemented pursuant to the guidelines set forth in Circular No. 195/2010/TT-BTC dated December 6, 2010 of the Ministry of Finance);

e) Abandoned, lost, misdirected goods, and goods exceeding the customs declaration deadline that have not been claimed and show signs of violation of the law.

Article 2. Applicability

This Circular applies to organizations and individuals, both domestic and foreign, related to the handling of abandoned, lost, misdirected goods, and goods exceeding the customs declaration deadline that have not been claimed, goods collected by warehouse and yard operating enterprises during loading and unloading operations; imported goods outside bills of lading and manifests without claimants.

Article 3. Explanation of Terms

Surplus goods under the guidelines of this Circular include:

1. Abandoned goods:

a) Goods for which the consignor has issued a notice of abandonment; or did not come to collect or respond after being notified by the customs authority;

b) Goods left at seaports by sea carriers in Vietnam and the carrier has issued a notice of abandonment of custody rights.

2. Lost goods:

a) Goods with a delivery address in Vietnam, lost through another country and then returned to Vietnam, with no one to claim them;

b) Goods sent to another country, lost and brought back to Vietnam, with no one to claim them;

3. Misdirected goods to the wrong recipient's address in Vietnam, with no one to claim them.

4. Goods exceeding the customs declaration deadline announced publicly by the customs authority on mass media but with no one to claim them.

5. Other goods stored at border gates without claimants:

a) Goods collected by warehouse and yard operating enterprises during loading and unloading operations;

b) Imported goods outside bills of lading and manifests.

Chapter II

MONITORING AND ANNOUNCING SURPLUS GOODS

Article 4. Monitoring and Classifying Surplus Goods

1. Responsibilities of Warehousing and Storage Business Enterprises:

a) Monitor, compile statistics, and classify surplus goods according to Form 01/2011/TB-KB issued together with this Circular.

b) Notify the consignee or Carrier/Carrier's Agent/Delivery Enterprise as prescribed in Clause 2, Article 5 of this Circular.

c) Report the situation of surplus goods to the Customs Sub-Department managing it (hereinafter referred to as the Customs Sub-Department) on a regular basis on the fifth day of the following month. For goods that are prone to damage, frozen goods, dangerous chemicals, toxic substances, or goods nearing their expiration date, the notification must be made within two days from the date the consignee issues a written notice of abandonment or from the ninetieth day for goods stored at the border area exceeding ninety days since the goods arrived at the border port.

d) Arrange warehouse locations to ensure compliance with customs supervision conditions for storing and preserving surplus goods during the waiting period for processing.

đ) Participate in the Council for Handling Abandoned Goods

2. Responsibilities of Carrier/Carrier's Agent/Delivery Enterprise (hereinafter referred to as the transporter):

The transporter is responsible for notifying the Import Border Gate Customs Sub-Department about the list of bills of lading exceeding ninety days from the date of arrival at the import border gate without a consignee according to Form 01/2011/TB-KB issued together with this Circular, along with the documents reporting the arrival of goods at the border gate.

3. Responsibilities of the Customs Sub-Department:

a) Coordinate with warehousing and storage business enterprises and transporters to compile, monitor, compile statistics, classify, and organize supervision of the volume of surplus goods (according to Form No. 02/2011/TH-HQ issued together with this Circular).

b) Process notifications as prescribed in Article 5 of this Circular.

Article 5. Notification Procedures

1. For surplus goods batches specified in Clauses 2, 3, and 4 of Article 3 of this Circular:

Within five days from the date of receiving the notification from the warehousing and storage business enterprise regarding the surplus goods batch at Clause 2, 3, and 4 of Article 3 of this Circular, the managing Customs Sub-Department shall post information three consecutive times about the batch on Vietnam Television, local television stations, Customs Newspaper, Business Forum Newspaper, and simultaneously publicly display at the Customs Sub-Department office; the notification period for the person to collect the goods is 180 days from the date of notification.

For goods that are prone to damage, frozen goods, dangerous chemicals, and toxic substances, the notification period for the person to collect the goods is thirty days and the notification is made twice consecutively.

2. For goods without another consignee as specified in Point a, Clause 5, Article 3 of this Circular:

Within thirty days from the date the goods arrive at the border gate for unloading, the warehousing and storage business enterprise shall notify the consignee/transporter to collect the goods according to Form No. 03/2011/TB-KB issued together with this Circular; the number of notifications is two within thirty days.

3. If there is no person to collect the goods beyond the notification period prescribed in Clause 1 and Clause 2 of this Article, the Customs Sub-Department shall prepare a file to request handling according to the guidance in Article 6 of this Circular.

4. During the notification period, if the owner of the goods comes to collect them, they shall go through the import procedures and must pay fines for failing to complete customs procedures within the prescribed time limit according to regulations on administrative violations in the customs sector and any additional costs incurred due to delayed collection of the goods. In cases where the declaration form is registered at a different Customs Sub-Department, the Customs Sub-Department where the declaration form was registered must issue a written notice to the managing Customs Sub-Department for monitoring and further procedures.

5. Cases Not Requiring Notification:

a) Goods specified in Clause 1, Article 3 and Point b, Clause 5, Article 3 of this Circular;

b) Customs authorities determine that the goods fall under the list of prohibited export and import goods but are not considered smuggling or commercial fraud;

c) In cases requiring urgent handling to promptly prevent or reduce potential losses to goods, persons, and property in the maritime port area, the Customs Sub-Department shall coordinate with warehousing and storage business enterprises and transporters to report to the Director of the Customs Department to handle according to this Circular, without the need for notification.

Chapter III

CONFISCATION AND ESTABLISHING FILES FOR HANDLING SURPLUS GOODS

Article 6. Confiscation and establishment of files to handle surplus goods

1. Within five days from the expiration date of the announcement period (180 days or 30 days) as stipulated in Article 5 of this Circular, the Customs Sub-Department where the surplus goods are located shall establish a file and report to the Director of the Provincial, Interprovincial, or Municipal Customs Department (hereinafter referred to as the Customs Department) to issue a confiscation decision.

The application documents include:

a) A document proposing the handling of surplus goods;

b) A detailed list of goods (name of goods, number of containers, weight, name/address of sender, recipient, means of transport/date of entry, bill of lading number/date, exporting country): one original copy;

c) A letter requesting publication sent to Vietnam Television, local television stations, Customs Newspaper, Enterprise Forum Newspaper regarding the consignment of goods or a notification from a warehouse business operator for the recipient or carrier: one copy of each notification;

d) A document notifying abandonment of goods or proof of goods abandonment by the owner or carrier (if any): one original copy.

2. Within five days from the date of receipt of the file proposing the handling of surplus goods submitted by the Customs Sub-Department, the Director of the Customs Department shall issue a confiscation decision based on the provisions of Article 35 of Decree No. 97/2007/ND-CP dated June 7, 2007 of the Government and the guidance provided in this Circular, and send it to relevant organizations and individuals for implementation, while also requesting the Department of Finance to establish a Surplus Goods Disposal Committee and attaching a detailed list of surplus goods.

Chapter IV

HANDLING OF SURPLUS GOODS

Section 1

Procedure for handling surplus goods

Article 7. Disposal Committee

1. Within five days from the date of receipt of the report and proposal for handling surplus goods from the Customs Department, the Director of the Provincial or Municipal Department of Finance shall issue a decision to establish a Surplus Goods Disposal Committee.

The members of the Disposal Committee include:

a) Chairman of the Committee: Head of the Department of Finance;

b) Deputy Chairman of the Committee: General Director of the warehouse business operator;

c) Members:

c.1. Representative of the Customs Department (Anti-Smuggling and Violation Handling Division and Customs Sub-Department);

c.2. Representative of the ship agency/company agent (if necessary);

c.3. Representative of specialized management agencies, such as the Department of Natural Resources and Environment, Inspection Sub-Department, etc. (in cases where the disposal of surplus goods involves environmental issues, inspection, etc.);

2. During the process, the Chairman may entrust the warehouse business operator (Deputy Chairman of the Committee) to handle surplus goods according to the guidance provided in Section 1 of this Chapter, and must submit a specific report on the results to the Committee upon completion.

3. The Disposal Committee may use the seal of the Department of Finance to perform its tasks and dissolve itself after completing its mission.

4. Based on the actual situation of surplus goods at the border area managed by the unit, the Director of the Provincial or Municipal Department of Finance may establish a standing committee to handle surplus goods in phases throughout the year.

5. During the performance of their duties, if deemed necessary, the Disposal Committee may establish specialized units to assist the Committee (such as inventory, classification of surplus goods, Committee secretary, etc.) or hire appraisal organizations established and operating under the law to appraise quality, serving as a basis for formulating disposal plans and determining asset value.

Article 8. Inventory, classification and decision on handling surplus goods

Within fifteen days from the date of establishment (or fifteen days from the date of receiving the report or proposal to handle surplus goods from the Customs Office for provinces/cities with the Standing Council), the Council shall proceed with:

1. Opening seals on goods or containers (if any);

2. Inspecting and classifying surplus goods;

3. Determine the value of surplus goods;

4. Preparing a Certificate Record;

5. Issuing a decision to destroy or sell surplus goods (in lots or all at once);

6. Handing over surplus goods to business enterprises managing warehouses and yards for pending disposal.

Article 9. Forms of Disposal

1. Destruction shall be carried out for goods that have lost their utility value (rotten, broken, damaged, deteriorated quality, expired, not meeting quality standards) or prohibited from circulation according to Vietnamese laws.

2. Organizing public auction sales for goods that still have utility value.

a) The sale of surplus goods shall be conducted through public auctions as prescribed by law, or direct sales (without auctions) as stipulated in point b, Clause 2 of this Article.

b) Cases permitted for direct sales without auctions:

b.1. Fresh live goods prone to spoilage and difficult to store;

b.2. Processed food products and medicines with less than thirty days remaining before expiration;

b.3. Other types of goods that will deteriorate or expire if not disposed of immediately;

b.4. Goods valued at less than one hundred million dong per lot according to the appraisal results.

c) In cases where goods specified in Clause 2 of this Article belong to the list of imported goods subject to conditions or the list of goods prohibited from export and import, the Council shall request the relevant management agency to issue a permit for import before conducting the sale.

Article 10. Implementation of Disposal Decisions

1. For goods to be destroyed:

a) The warehouse and yard operating enterprise shall be responsible for organizing the destruction or hiring organizations and units licensed to carry out destruction within the time limit set by the Council. The destruction must be recorded in a Destruction Record and directly supervised by the Council.

The main contents of the Destruction Record include: basis and reasons for destruction; time and location of destruction; participants in the destruction; name, type, quantity, condition of goods at the time of destruction; method of destruction and other related contents.

b) For goods whose destruction affects the environment, approval and guidance from the local environmental management authority must be obtained before organizing the destruction.

2. For goods sold through liquidation:

a) For goods sold directly (without auctions):

Based on the value of the goods determined, the Council shall instruct the warehouse and yard operating enterprise to sell directly to organizations or individuals who wish to purchase through open sales or hire professional auction organizations (Property Auction Service Center or asset auction companies) to conduct the sale of surplus goods.

The sale of goods must be recorded in a record. The main contents of the record include: basis for sale; time and location of sale; seller; name, type, quantity, condition of goods at the time of sale; selling price, total payment; buyer and other related contents.

b) For goods sold through auctions:

b.1. The starting price for organizing the auction sale shall be determined by the Council based on the value of surplus goods (including tax) as stipulated in point a, Clause 2, Article 36a of Decree No. 18/2009/ND-CP dated February 18, 2009, amending and supplementing certain articles of Decree No. 97/2007/ND-CP dated June 7, 2007 of the Government. is based on the value of inventory (including tax) as provided for in point a, Clause 2, Article 36a of Decree No. 18/2009/NĐ-CP dated February 18, 2009, of the Government amending and supplementing certain articles of Decree No. 97/2007/NĐ-CP dated June 7, 2007, of the Government.

b.2. The Council shall instruct the warehouse and yard operating enterprise to organize the auction directly or hire professional auction organizations (Property Auction Service Center or asset auction companies) to conduct the auction sale of surplus goods.

b.3. The procedures and formalities for auctioning surplus goods shall be carried out in accordance with the law on auctioning assets.

c) Upon completion of the sale of goods as specified in points a and b, Clause 2 of this Article, the warehouse and yard operating enterprise shall report the results and request the Council to issue a Sale Decision.

d) The buyer of goods as specified in points a and b, Clause 2 of this Article shall be responsible for paying the purchase price to the warehouse and yard operating enterprise, without having to go through import procedures, and without having to pay import taxes and fees.

3. When selling surplus goods as specified in Clause 2 of this Article, the Council shall be responsible for providing a set of documents to the buyer, including:

a) Invoice for the sale of confiscated assets or assets transferred to state funds, model number 01/TSSQ-3L.04 issued together with Decision No. 12/2004/QD-BTC dated January 9, 2004 of the Ministry of Finance: one original copy;

b) Sale Decision for surplus goods: one original copy;

c) Warehouse dispatch note of the warehouse and yard operating enterprise: one original copy;

d) Authorization document from the competent authority for goods subject to import conditions (if applicable): one copy;

Copies must be signed and stamped by the Chairman of the Council.

4. Within fifteen days from the date of receipt of the complete set of purchase documents, if the buyer does not come to collect the goods or remove them from the customs area without a valid reason, the Council shall reorganize the disposal of the surplus goods lot according to the guidelines in Chapter IV of this Circular.

Section 2

Financial Management After Disposal

Article 11. Financial Management After Disposal

The entire proceeds from the sale of surplus inventory, paid by the buyer, shall be managed and utilized by the warehouse and storage business enterprise in accordance with Articles 12 and 13 of this Circular.

Article 12. Contents of Expenditure Related to Disposal

1. Expenditures for services related to the disposal of surplus inventory include:

a) Inventory checking and classification of goods;

b) Quality inspection and valuation of goods;

c) Publishing information on mass media;

d) Printing auction documents and auction fees (in cases where professional auction organizations are hired to conduct the auctions).

2. Costs for warehouse and storage services include:

a) Warehouse and storage fees (for storing goods and containers - if applicable) calculated from the date the Director of the Customs Department issues the Decision on Seizure;

b) Lifting and handling costs during the sales process;

c) Delivery and preservation costs during the sales process.

Costs for warehouse and storage services shall only apply to goods that still have usable value and are approved for sale by the Disposal Committee.

3. Allowances for members of the Disposal Committee during the sale of surplus inventory (inventory checking, classification, quality inspection, valuation, plan formulation, organization of sales) shall be implemented according to the travel expense regulations stipulated by the Ministry of Finance. The payment date is based on the actual number of days members perform their duties within the Committee.

4. Costs for organizing destruction.

Article 13. Financial Settlement

1. Within ten days from the end of the disposal process (the completion date of destruction or the decision-making date for sale), the warehouse and storage business enterprise shall compile all expenditures, along with relevant documentation, and report to the Disposal Committee for approval. Payment shall be made in sequential priority order from Clause 1 to Clause 3 of Article 12 of this Circular. If a consignment includes both goods sold at a discount and goods requiring destruction, the costs for organizing destruction shall be prioritized for payment first.

In cases where there is no available funding to make payments, the warehouse and storage business enterprise shall advance funds to cover the payments.

2. The net proceeds from the sale of surplus inventory, after deducting the costs specified in Article 12, shall be remitted to the state budget by the warehouse and storage business enterprise in accordance with the law on分级管理国家预算的规定，自支付结束之日起五个工作日内。如果仓库和存储企业迟延缴纳该款项，则将按每日迟延金额的0.05%进行处罚。处罚决定由处置委员会主席作出。

3. In cases where the proceeds from the disposal of goods are insufficient to cover expenses, the warehouse and storage business enterprise may offset against the next consignment's disposal. If it continues to be insufficient, it can be carried over to the following year.

Chapter V

IMPLEMENTATION

Article 14. Report on Surplus Inventory

Based on the notification of surplus inventory exceeding ninety days issued by the warehouse and storage business enterprise, the results of customs supervision work, quarterly on the fifteenth day of the first month, the Provincial or Municipal Customs Office shall be responsible for compiling, reviewing, and statistically summarizing the quantity of surplus consignments and the results of surplus inventory disposal in the quarter (according to Form No. 04/2011/BC-HQ issued together with this Circular) and submit to the General Administration of Customs (through the Customs Supervision and Management Bureau).

Article 15. Archiving of files for handling surplus goods

Files for handling surplus goods include: The application file for handling by the Customs Branch, Provincial Customs Department, and the handling file of the Handling Board must be stored according to the regulations applicable to export and import goods files.

Article 16. Effectiveness

1. This Circular takes effect 45 days from the date of signature and replaces Circular No. 05/2003/TT-BTC dated January 13, 2003, issued by the Ministry of Finance guiding the handling of surplus goods at Vietnamese ports.

2. For surplus goods lots arising before this Circular takes effect but have not yet been handled, the handling procedures shall be carried out in accordance with the guidelines set forth in this Circular.

3. During implementation, if any issues arise, they are requested to be reported to the Ministry of Finance for consideration and guidance on resolution./.